Court: Onwentsia, Other Clubs Can't Pass Tax Burden to Residents

The Illinois Property Tax Appeal Board was directed this week to re-evaluate its assessment of Lake Forest's Onwentsia Club in light of a state appellate court's decision to overturn a ruling that would have granted private golf courses property tax exemptions based on open space designations, reported the Chicago Tribune.

The appellate court determined the tax appeal board's interpretation of the state law governing open space tax exemptions was too broad, according to the Tribune. 

A property tax appeal by the Onwenstia Club contended that because its golf course is open land, thus exempt from property taxes, related structures like its club house and swimming pool should not be assessed either, reported Patch in January.

Had the appeal been granted, the property tax burden would have shifted to other local taxpayers, basically the residents.

Other private clubs that could have received a tax benefit based on open space designations include Shoreacres and Knollwood in Lake Bluff, Conway Farms in Lake Forest, Briarwood and Ravinia Green in Deerfield along with Old Elm, Exmoor, Bob O’Link and Northmoor in Highland Park.

House Bill 1053, which was introduced by State. Rep. Ed Sullivan Jr. R-51st and is making its way through the legislature, would clarify open space status as it refers to buildings on open space.

Related:

Should Illinois Golf Clubs Pay Real Estate Taxes?

Morrison Looking at Private Club Property Tax Issue

Will All Lake Forest Pay Onwentsia’s Taxes?

Will All Highland Park Pay Taxes for Private Clubs?